32 Marte Assume the following share capital structure for Wolf Inc.: - Preferred shares, 6%, $25 par value, cumulative, 2,000 shares outstanding, with dividends in arrears for the years 2018, 2019, and 2020. - Common shares, no par value, 2,000 shares outstanding. Total dividends declared in 2021 were $30,000. The total amount of dividends payable to common shareholders is Select one: O a. $30,000 O b. $27,000 c. $21,000. O d. $18,000 NO